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Nonprofiteer
← WESTERN CUNA MANAGEMENT SCHOOL

Form 990 for tax year 2024

Filed by WESTERN CUNA MANAGEMENT SCHOOL.

Totals

Total revenue
$2,122,731
Total expenses
$1,849,631
Contributions and grants received
$60,518
Grants paid
$50,950
Program service revenue
$2,007,065
Investment income
$55,148
Other revenue
$0
Total assets, end of year
$1,644,789
Total liabilities, end of year
$73,454
Net assets or fund balances, end of year
$1,571,335
Program services expenses (Part IX)
$1,639,475
Management and general expenses
$210,156
Fundraising expenses
$0
Program service expenses (Part III)
$1,639,475

Program services were 88.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $60,518

  • 2a · Program service revenue: REGISTRATION

    total $2,007,065 · related or exempt $2,007,065

  • 3 · Investment income

    total $55,148 · excluded $55,148

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $50,950 · program services $50,950

  • 5 · Compensation of officers, directors and key employees

    total $437,683 · program services $323,374 · management and general $114,309

  • 9 · Other employee benefits

    total $32,353 · program services $32,353

  • 10 · Payroll taxes

    total $35,620 · program services $26,317 · management and general $9,303

  • 11a · Fees: management

    total $52,560 · management and general $52,560

  • 11b · Fees: legal

    total $7,607 · management and general $7,607

  • 11c · Fees: accounting

    total $3,180 · management and general $3,180

  • 11g · Fees: other

    total $191,417 · program services $191,417

  • 12 · Advertising and promotion

    total $10,123 · program services $10,123

  • 13 · Office expenses

    total $12,791 · management and general $12,791

  • 14 · Information technology

    total $60,247 · program services $60,247

  • 16 · Occupancy

    total $16,396 · program services $16,396

  • 17 · Travel

    total $33,343 · program services $33,343

  • 19 · Conferences, conventions and meetings

    total $10,406 · management and general $10,406

  • 22 · Depreciation, depletion and amortization

    total $603 · program services $603

  • 23 · Insurance

    total $5,901 · program services $5,901

  • 24a · Other expenses: STUDENT HOUSING AND MEA

    total $548,565 · program services $548,565

  • 24b · Other expenses: GRADUATION AND OTHER EV

    total $238,872 · program services $238,872

  • 24c · Other expenses: EDUCATIONAL MATERIALS

    total $64,104 · program services $64,104

  • 24d · Other expenses: OTHER EXPENSES

    total $26,040 · program services $26,040

  • 24e · All other expenses

    total $10,870 · program services $10,870

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,092,631 · end of year $1,384,147

  • 2 · Savings and temporary cash investments

    beginning of year $214,107 · end of year $225,263

  • 4 · Accounts receivable

    beginning of year $4,149 · end of year $25,000

  • 9 · Prepaid expenses and deferred charges

    beginning of year $8,436 · end of year $8,823

  • 10a · Land, buildings and equipment: cost or other basis

    $4,920

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,864

  • 10c · Land, buildings and equipment, net

    beginning of year $1,659 · end of year $1,056

  • 12 · Investments: other securities

    beginning of year $500 · end of year $500

  • 17 · Accounts payable and accrued expenses

    beginning of year $23,247 · end of year $33,554

  • 19 · Deferred revenue

    beginning of year $0 · end of year $39,900

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $1,298,235 · end of year $1,571,335

Mission and programs · 2024

Mission

TO PROVIDE TRAINING AND EDUCATION FOR CREDIT UNION MANAGEMENT.

  • EDUCATIONAL PROGRAM FOR CREDIT UNION PROFESSIONALS. REVENUE IS GENERATED THROUGH TUITION FEES.

    Expenses $1,639,475 · Grants $50,950 · Revenue $2,007,065

As filed on the 2024 return.

Listed in Part VII

  • Joan Opp

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Bill Cheney

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.8

  • Mike Williams

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    0.8

  • Sterling Nielsen

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.8

  • Eric Petracca

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.8

  • Stephanie Propps

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.8

  • Scott Simpson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.8

  • Troy Stang

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.8

  • Diana Dykstra

    PRESIDENT

    Total calculated
    $114,309
    From this org
    $114,309
    From related orgs
    $0
    Other
    $0
    Hours/week
    3 + 37 related

  • Michael Steinberger

    DEAN & CHIEF ACADEMIC OFFI

    Total calculated
    $164,500
    From this org
    $164,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $134,500
    Bonus
    $30,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $164,500

  • Brandi Gleason

    OPERATING OFFICER

    Total calculated
    $174,674
    From this org
    $158,874
    From related orgs
    $0
    Other
    $15,800
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,874
    Bonus
    $4,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $15,800
    Filer's total
    $174,674

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Independent compensation consultant

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
11 November 2025
IRS schema version
2024v5.2
Source object
202513169349307416

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